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“The only caveats as to who can go into the presence of God without baptism are children who died before reaching the age of accountability and those who would have embraced the LDS gospel had they had the chance.”

Tom Krause – quoted in Dan Wees’, Encyclopedia of Anti-Mormonism (West Valley City, UT: Self-Published, July 2011), 72; see also Doctrine and Covenants 68:27, 137:5-10, and Book of Mormon, Moroni 8:12-13~

UPDATE, 8 May 2021: Occasionally, exceptions have been made for those with diminished mental capacities.